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2022 (12) TMI 258 - HC - GSTCancellation of registration of petitioner - several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes was missed - HELD THAT - Identical issue decided in the case of M. MALLIKA MAHAL, REPRESENTED BY ITS PROPRIETOR, MANTHIRAM, S/O. SUNMUGAVEL VERSUS THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THE DEPUTY COMMISSIONER, GST-APPEAL, CHENNAI-II, THE ASSISTANT COMMISSIONER, CIRCLE OFFICER, (ST AND GST) 2022 (9) TMI 1106 - MADRAS HIGH COURT where it was held that The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. Since all learned counsels for the petitioners and the respondents concur on the position that the above order will be applicable on all fours in the present writ petitions, the same order is taken to be passed in these matters as well. Petition allowed.
Issues:
Identical issue of cancellation of registrations under Tamil Nadu Goods and Services Tax Act, 2017; Failure of petitioners to avail remedies under Section 30 and appeal before Appellate Authority; Delay in availing appellate remedy by some petitioners; Rejection of appeals by appellate authority leading to filing of writ petitions seeking restoration; Previous judgment in batch of writ petitions considering similar cases; State's inaction despite court order; Implementation of directions from previous order. Analysis: The High Court of Madras considered writ petitions challenging the cancellation of registrations under the Tamil Nadu Goods and Services Tax Act, 2017. The petitioners had missed opportunities to avail remedies under Section 30 and appeal before the Appellate Authority within specified time frames. While some petitioners had delays in availing the appellate remedy, others had not taken any steps. The court noted that some petitioners approached directly through writ petitions seeking restoration, while others had followed the prescribed procedures. A previous judgment in a similar batch of writ petitions had accepted the cases of petitioners, imposing conditions for restoration. The State had not responded to a communication seeking guidance on the previous order, indicating acceptance of the court's decision. The court reiterated directions from the previous order, allowing petitioners to file returns, pay taxes, penalties, and fines to revive their registrations. The State confirmed implementation of these directions, leading to the allowance of the writ petitions and closure of connected miscellaneous petitions. Overall, the judgment highlighted the importance of following statutory procedures for revocation of cancellation of registrations under the GST Act. It emphasized the significance of timely availing remedies and the consequences of delays in seeking appellate relief. The court's decision was influenced by a previous judgment in similar cases, where restoration was granted with conditions. The State's inaction and subsequent implementation of court directions further solidified the outcome of allowing the writ petitions. The detailed analysis provided a comprehensive understanding of the legal intricacies involved in the judgment, ensuring clarity on the issues addressed and the resulting decisions made by the court.
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